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2020 (6) TMI 672 - AT - Income TaxRectification u/s 154 - assessee did not appear before AO so he passed the section 154 - CIT(A) has dismissed the same ex parte, without going into the merits - HELD THAT:- Assessee did not get proper opportunity before the AO and the Ld. CIT(A) has passed an ex parte order. Therefore, taking note of the decision of Hon’ble Supreme Court in the case of Tin Box Company Vs. CIT [2001 (2) TMI 13 - SUPREME COURT] wherein it was held that in case if the assessee did not get proper opportunity before AO, then the matter needs to be remanded back to AO. We set aside the orders of the Ld. CIT(A) and restore the matter back to the file of the AO for fresh adjudication after affording reasonable opportunity of being heard to the assessee.
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